Beekeeping & sole trader

• Do you need FOP

  Selling own honey as personal farm production needs no FOP or tax (Art. 165 TC). FOP is needed for resale, processing, hired staff.

• Tax group

  Group 4 (farm tax) — own land; Group 3 at 5% — trade/processing; Group 2 — household services.

• Sales documents

  Apiary vet passport + personal-farm certificate (from the council) = legal market sales without FOP.

• Processing & brand

  Labelled packaging, creamed honey, pastila — that's business: FOP + sanitary requirements for the facility.

Optimal path: up to ~50 colonies — personal household (council certificate, 0 tax). Above that or with processing — group-3 FOP. VAT on honey is standard rate; honey export is licensed with lab control.